Transfer pricing comparability prioritises reliable external CUPs and foreign-currency LIBOR benchmarks for exports, borrowings and delayed receivable...
Section 153C satisfaction and seized electronic records sustained unexplained-investment addition, subject to proportionate ownership-share verificati...
Natural justice in insolvency-professional discipline requires disclosed material; notices based on extraneous material and ignored defences are vitia...
Income from salary - provision of accommodation at concessional rent - difference between the market rent and the rent actually paid by the assessee - no benefit accrued to in the hands of the assessee in the form of perquisite - AT
Income from salary - provision of accommodation at concessional rent - difference between the market rent and the rent actually paid by the assessee - no benefit accrued to in the hands of the assessee in the form of perquisite - AT
Note: It is a system-generated summary and is for quick reference only.